The functions tau and sigma are multiplicative because divisors of coprime products split uniquely. I will separate the object being defined from the consequence being claimed.
Definitions first
Arithmetic functions \(f:\mathbf N\to\mathbf C\) form a commutative ring under Dirichlet convolution. Multiplicative functions are determined by their values on prime powers \(p^k\).
I keep the defining relation \(\mathsf D\) above the derived relation \(\mathsf C\). This exposes whether cancellation used \(x\ne0\) and whether the conclusion is canonical.
A small case in full
The computation below is not a second theorem. It is a checksum for the definitions and a place to inspect the difficult LaTeX at full size.
The reusable statement
The abstraction earns its keep by explaining why the same computation reappears. The notation compresses repeated reasoning without erasing the hypothesis that licenses it.
A nearby false statement
Pointwise multiplication and Dirichlet convolution are different operations. Möbius inversion reverses convolution with the constant-one function, not ordinary multiplication.
The final box is a summary, not a new assumption; the proof still lives in the definitions and the intervening calculation. The source keeps each scope delimiter visible for later inspection.